Notice—Changes to OAG Audit 6053—Audit Planning Template Instructions
Jul-2021
Target Audience: All attest auditors
Effective date: Immediately
Prepared by: Audit Services
Description of subject: In the methodology update of June 2021, the section OAG Audit 6053—Extent of controls tests has been updated. Changes to OAG Audit 6053 have an impact on the Audit Planning Template with regards to the control reliance section. However, since there will be more changes in the future when the revised CAS 315—identifying and assessing the risks of material misstatement becomes effective and Caseware is implemented, the APT has not been updated to align with changes to OAG Audit 6053.
Impact on audit teams: Audit teams should refer to the Audit Planning Template—Instructions (changes to OAG Audit 6053) on how teams should now complete the controls reliance sections in their APT.
Questions: Contact AEA